Heavy Highway Vehicle Use Tax Return

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Instructions for Form 2290
(Rev. July 2015)

Department of the Treasury
Internal Revenue Service

Heavy Highway Vehicle Use Tax Return
Section references are to the Internal Revenue Code unless
otherwise noted.
Contents
Page

Purpose of Form . . . . . . . . . . . . . . . . . . . . . . .
Who Must File . . . . . . . . . . . . . . . . . . . . . . . .
Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . .
When To File . . . . . . . . . . . . . . . . . . . . . . . . .
How To File . . . . . . . . . . . . . . . . . . . . . . . . . .
Where To File . . . . . . . . . . . . . . . . . . . . . . . . .
Form 2290 Call Site . . . . . . . . . . . . . . . . . . . .
Penalties and Interest . . . . . . . . . . . . . . . . . . .
Getting Started . . . . . . . . . . . . . . . . . . . . . . . .
Employer Identification Number (EIN) . . . . .
Vehicle Identification Number (VIN) . . . . . .
Taxable Gross Weight . . . . . . . . . . . . . . .
Name and Address . . . . . . . . . . . . . . . . . . . . .
Part I. Figuring the Tax . . . . . . . . . . . . . . . . . .
Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . .
How To Pay The Tax . . . . . . . . . . . . . . . . . . .
Schedule 1 (Form 2290) . . . . . . . . . . . . . . . . .
Schedule 1 (Form 2290), Consent to
Disclosure of Tax Information . . . . . . . .
Third Party Designee . . . . . . . . . . . . . . . . . . .
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . .
How To Get Tax Help . . . . . . . . . . . . . . . . . . .
Partial-Period Tax Tables (for vehicles first used
after July of the period) . . . . . . . . . . . . . . .

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Future developments
For the latest information about developments related to
Form 2290 and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/form2290.

What's New
For dispositions of vehicles on or after July 1, 2015, Treasury
Decision 9698 changed the following.
The information to be submitted for credit or refund claims
for vehicles sold.
The tax computation for privately purchased used
vehicles.
See Information to be submitted under Line 5, and New tax
computation for privately purchased used vehicles and
required claim information for privately sold used vehicles,
under Used vehicles, later.

Reminders
U.S. Customs requires proof of payment for entering a
Canadian or Mexican vehicle into the United States. See
Proof of payment for state registration and entry into the
United States, later.
Apr 07, 2015

IRS telephone hours of operation. IRS phone lines are
now available 7:00 a.m. to 7:00 p.m. local time Monday
through Friday, unless otherwise noted. Alaska & Hawaii
taxpayers will follow Pacific Time, Puerto Rico taxpayers will
receive service from 8:00 a.m. to 8:00 p.m. local time. See
How To Get Tax Help, later.
Expanded Schedule 1. You should complete and file both
copies of Schedule 1. The second copy will be stamped and
returned to you for use as proof of payment.
Electronic filing. Electronic filing is required for each return
reporting 25 or more vehicles that you file during the tax
period. However, you are encouraged to file electronically
regardless of the number of vehicles being reported. File
Form 2290 electronically through a provider participating in
the IRS e-file program for excise taxes. Once your return is
accepted by the IRS, your stamped Schedule 1 can be
available within minutes. For more information on e-file, visit
www.irs.gov and search “2290 e-file” or visit www.irs.gov/
trucker.

General Instructions
Purpose of Form

Use Form 2290 for the following actions.
Figure and pay the tax due on highway motor vehicles
used during the period with a taxable gross weight of 55,000
pounds or more.
Figure and pay the tax due on a vehicle for which you
completed the suspension statement on another Form 2290
if that vehicle later exceeded the mileage use limit during the
period. See Suspended vehicles exceeding the mileage use
limit, later.
Figure and pay the tax due if, during the period, the
taxable gross weight of a vehicle increases and the vehicle
falls into a new category. See Line 3, later.
Claim suspension from the tax when a vehicle is expected
to be used 5,000 miles or less (7,500 miles or less for
agricultural vehicles) during the period.
Claim a credit for tax paid on vehicles that were destroyed,
stolen, sold, or used 5,000 miles or less (7,500 miles or less
for agricultural vehicles).
Report acquisition of a used taxable vehicle for which the
tax has been suspended.
Figure and pay the tax due on a used taxable vehicle
acquired and used during the period. See Used vehicle, later.
Use Schedule 1 for the following actions.
To report all vehicles for which you are reporting tax
(including an increase in taxable gross weight) and those that
you are reporting suspension of the tax by category and
vehicle identification number (VIN).
As proof of payment to register your vehicle(s) (unless
specifically exempted) in any state. Use the copy of
Schedule 1 stamped and returned to you by the IRS for this
purpose.
Use Form 2290-V, Payment Voucher, to accompany your
check or money order. Form 2290-V is used to credit your

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processing occurs before transportation from the forested
site.

heavy highway vehicle use tax payment to your account. If
filing electronically, see How To Make Your Payment, later.

Who Must File

TIP

You must file Form 2290 and Schedule 1 for the tax period
beginning on July 1, 2015, and ending on June 30, 2016, if a
taxable highway motor vehicle (defined below) is registered,
or required to be registered, in your name under state,
District of Columbia, Canadian, or Mexican law at the time of
its first use during the period and the vehicle has a taxable
gross weight of 55,000 pounds or more. See the examples
under When To File, later.

Logging vehicles are taxed at reduced rates. See
Table II, later.

Taxable Vehicles

Highway motor vehicles that have a taxable gross weight of
55,000 pounds or more are taxable.
A highway motor vehicle includes any self-propelled
vehicle designed to carry a load over public highways,
whether or not also designed to perform other functions.
Examples of vehicles that are designed to carry a load over
public highways include trucks, truck tractors, and buses.
Generally, vans, pickup trucks, panel trucks, and similar
trucks are not subject to this tax because they have a taxable
gross weight less than 55,000 pounds.

You may be an individual, limited liability company (LLC),
corporation, partnership, or any other type of organization
(including nonprofit, charitable, educational, etc.).
Disregarded entities and qualified subchapter S subsid­
iaries. Qualified subchapter S subsidiaries (QSubs) and
eligible single-owner disregarded entities are treated as
separate entities for most excise tax and reporting purposes.
QSubs and eligible single-owner disregarded entities must
pay and report excise taxes, register for excise tax activities,
and claim any refunds, credits, and payments under the
entity's employer identification number (EIN). These actions
cannot take place under the owner's taxpayer identification
number (TIN). Some QSubs and disregarded entities may
already have an EIN. However, if you are unsure, please call
the IRS Business and Specialty Tax line at 1-800-829-4933.
For more information on applying for an EIN, see Employer
Identification Number (EIN), later.
Generally, QSubs and eligible single-owner disregarded
entities will continue to be treated as disregarded entities for
other federal tax purposes (other than employment taxes).
For more information, see Regulations section 301.7701-2(c)
(2)(v).

A vehicle consists of a chassis, or a chassis and body,
but does not include the load. It does not matter if the vehicle
is designed to perform a highway transportation function for
only a particular type of load, such as passengers,
furnishings, and personal effects (as in a house, office, or
utility trailer), or a special kind of cargo, goods, supplies, or
materials. It does not matter if machinery or equipment is
specially designed (and permanently mounted) to perform
some off-highway task unrelated to highway transportation
except to the extent discussed later under Vehicles not
considered highway motor vehicles.
Use means the use of a vehicle with power from its own
motor on any public highway in the United States.
A public highway is any road in the United States that is
not a private roadway. This includes federal, state, county,
and city roads.

Dual registration. If a taxable vehicle is registered in the
name of both the owner and another person, the owner is
liable for the tax. This rule also applies to dual registration of
a leased vehicle.

Example. You purchased your heavy truck from the
dealer and drove it over the public highways to your home.
The drive home was your first taxable use of the vehicle.
Exemptions. To be exempt from the tax, a highway motor
vehicle must be used and actually operated by:
The Federal Government,
The District of Columbia,
A state or local government,
The American National Red Cross,
A nonprofit volunteer fire department, ambulance
association, or rescue squad,
An Indian tribal government but only if the vehicle's use
involves the exercise of an essential tribal government
function, or
A mass transportation authority if it is created under a
statute that gives it certain powers normally exercised by the
state.
Also exempt from the tax (not required to file Form 2290)
are:
Qualified blood collector vehicles (see below) used by
qualified blood collector organizations, and
Mobile machinery that meets the specifications for a
chassis as described under Specially designed mobile
machinery for nontransportation functions, later.
Qualified blood collector vehicle. A qualified blood
collector vehicle is a vehicle at least 80% of the use of which
during the prior tax period was by a qualified blood collector
organization for the collection, storage, or transportation of
blood. A vehicle first placed in service in a tax period will be

Dealers. Any vehicle operated under a dealer's tag, license,
or permit is considered registered in the name of the dealer.
Used vehicle. See Used vehicle and New tax computation
for privately purchased used vehicles and required claim
information for privately sold used vehicles, later.
Logging vehicles. A vehicle qualifies as a logging vehicle if:
1. It is used exclusively for the transportation of products
harvested from the forested site, or it exclusively transports
the products harvested from the forested site to and from
locations on a forested site (public highways may be used
between the forested site locations), and
2. It is registered (under the laws of the state or states in
which the vehicle is required to be registered) as a highway
motor vehicle used exclusively in the transportation of
harvested forest products. A vehicle will be considered to be
registered under the laws of a state as a highway motor
vehicle used exclusively in the transportation of harvested
forest products if the vehicle is so registered under a state
statute or legally valid regulations. In addition, no special tag
or license plate identifying a vehicle as being used in the
transportation of harvested forest products is required.
Products harvested from the forested site may include
timber that has been processed for commercial use by
sawing into lumber, chipping or other milling operations if the
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treated as a qualified blood collector vehicle for the tax
period if the qualified blood collector organization certifies
that the organization reasonably expects at least 80% of the
use of the vehicle by the organization during the tax period
will be in the collection, storage, or transportation of blood.

October 31, 2015, for the period beginning September 1,
2015, through June 30, 2016. Because October 31, 2015,
falls on a Saturday, John doesn't have to file until the next
business day, November 2, 2015. To figure the tax, John
would use the amounts on Form 2290, page 2, column (1).

Vehicles not considered highway motor vehicles.
Generally, the following kinds of vehicles are not considered
highway vehicles.
1. Specially designed mobile machinery for
nontransportation functions. A self-propelled vehicle is
not a highway vehicle if all the following apply.
a. The chassis has permanently mounted to it machinery
or equipment used to perform certain operations
(construction, manufacturing, drilling, mining, timbering,
processing, farming, or similar operations) if the operation of
the machinery or equipment is unrelated to transportation on
or off the public highways.
b. The chassis has been specially designed to serve only
as a mobile carriage and mount (and power source, if
applicable) for the machinery or equipment, whether or not
the machinery or equipment is in operation.
c. The chassis could not, because of its special design
and without substantial structural modification, be used as
part of a vehicle designed to carry any other load.
2. Vehicles specially designed for off­highway
transportation. A vehicle is not treated as a highway vehicle
if the vehicle is specially designed for the primary function of
transporting a particular type of load other than over the
public highway and because of this special design, the
vehicle's capability to transport a load over a public highway
is substantially limited or impaired.
To make this determination, you can take into account the
vehicle's size, whether the vehicle is subject to licensing,
safety, or other requirements, and whether the vehicle can
transport a load at a sustained speed of at least 25 miles per
hour. It does not matter that the vehicle can carry heavier
loads off highway than it is allowed to carry over the highway.
3. Nontransportation trailers and semi­trailers. A
trailer or semi-trailer will not be treated as a highway vehicle if
it is specially designed to function as an enclosed stationary
shelter for carrying on a nontransportation function at an
off-highway site. For example, a trailer that is capable only of
functioning as an office for an off-highway construction
operation is not a highway vehicle.

Example 2. John purchases a new taxable vehicle on
January 3, 2016. The vehicle is required to be registered in
his name. The vehicle is first used on the public highway by
driving it home from the dealership after purchasing it in
January. John must file another Form 2290 reporting the new
vehicle by February 29, 2016, for the period beginning July 1,
2015, through June 30, 2016. To figure the tax, John would
use Table I, later.
Example 3. All of Trucker A's vehicles are first used in
the current period in July 2015 by driving them from the
dealership on the public highway to his warehouse after
purchasing them. Trucker A must file one Form 2290 on or
before August 31, 2015. Trucker B first uses vehicles on the
public highway in July and August. Trucker B must report the
vehicle first used in July on the return normally due on August
31, 2015, and the vehicle first used in August on a separate
return filed by September 30, 2015.
IF, in this period, the
vehicle is first used
during ...
July, 2015

August 31, 2015

201507

August, 2015

September 30, 2015

201508

September, 2015

October 31, 2015

201509

October, 2015

November 30, 2015

201510

November, 2015

December 31, 2015

201511

December, 2015

January 31, 2016

201512

January, 2016

February 29, 2016

201601

February, 2016

March 31, 2016

201602

March, 2016

April 30, 2016

201603

April, 2016

May 31, 2016

201604

May, 2016

June 30, 2016

201605

June, 2016

July 31, 2016

201606

File by this date regardless of when state registration for the vehicle is due. If any
due date falls on a Saturday, Sunday, or legal holiday, file by the next business
day.
**
This date may not apply for privately purchased used vehicles. See New tax
computation for privately purchased used vehicles and required claim information
for privately sold used vehicles, later.
*

When To File

Form 2290 must be filed for the month the taxable vehicle is
first used on public highways during the current period. The
current period begins July 1, 2015, and ends June 30, 2016.
Form 2290 must be filed by the last day of the month
following the month of first use (as shown in the chart below).
Note. If any due date falls on a Saturday, Sunday, or legal
holiday, file by the next business day.

Extension of time to file. Before the due date of the return,
you may request an extension of time to file your return by
writing to:

If you first use multiple vehicles in more than one month,
then a separate Form 2290 must be filed for each month, as
shown in Example 3 below.

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031

The filing rules apply whether you are paying the tax or
reporting suspension of the tax. The following examples
demonstrate these rules.

In your letter, you must fully explain the cause of the delay.
Except for taxpayers abroad, the extension may be for no
more than 6 months. An extension of time to file does not
extend the time to pay the tax. If you want an extension of
time to pay, you must request that separately.

Example 1. John uses a taxable vehicle on a public
highway by driving it home from the dealership on September
1, 2015, after purchasing it . John must file Form 2290 by
Instructions for Form 2290 (Rev. 07­2014)

THEN, file Form 2290 and
make your payment by*...

and enter
this date on
Form 2290,
line 1 **

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How To File

The assistor will have access to your Form 2290 account
information. Spanish speaking assistors are available. Have
your Form 2290 and information about your filing available
when you call. For help with other returns filed, taxes paid,
etc., call 1-800-829-1040 for individual returns or
1-800-829-4933 for business returns.

Electronic filing is required for each return reporting
25 or more vehicles. However, all taxpayers are
CAUTION
encouraged to file electronically. Electronic filing
generally allows for quicker processing of your return. A
stamped Schedule 1 can be available within minutes after
filing and acceptance by the IRS.

!

Penalties and Interest

If you receive a penalty for filing your return late or paying
your tax late and believe you have reasonable cause for
doing so, send a letter to the IRS explaining why you believe
you have reasonable cause for filing late or paying late. Do
not attach an explanation when you file your return.

Electronically. File Form 2290 electronically through any
electronic return originator (ERO), transmitter, and/or
intermediate service provider (ISP) participating in the IRS
e-file program for excise taxes. For more information on
e-file, visit the IRS website at www.irs.gov/efile or visit
www.irs.gov/trucker.

Specific Instructions

Paper. Mail Form 2290 to the address shown under Where
To File. If you did not pay the tax using the Electronic Federal
Tax Payment System (EFTPS), mail Form 2290-V and your
check or money order with Form 2290. For more information
on payments, see How To Pay The Tax, later.

Getting Started

To complete Form 2290, have the following information
available.
1. Your employer identification number (EIN). You must
have an EIN to file Form 2290. You cannot use your social
security number.
2. The vehicle identification number of each vehicle.
3. The taxable gross weight of each vehicle to determine
its category.

Where To File

If you are not filing electronically, mail Form 2290 to:
Form 2290 with full payment

Internal Revenue Service
P.O. Box 804525
Cincinnati, OH 45280-4525

Form 2290 without payment due
or using EFTPS for payment

Employer Identification Number (EIN)

Enter the correct EIN. If you do not have an EIN, apply for
one online at www.irs.gov/businesses/small and click on the
“Employer ID Numbers” (EINs) link. You may also apply for
an EIN by faxing or mailing Form SS-4, Application for
Employer Identification Number, to the IRS.

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031

Vehicle Identification Number (VIN)

Private Delivery Services

The VIN of your vehicle can be obtained from the registration,
title, or actual vehicle. Generally, the VIN is 17 characters
made up of numbers and letters. Be sure to use the VIN for
the vehicle and not from the trailer.

You can use certain private delivery services designated by
the IRS to meet the “timely mailing as timely filing/paying”
rule for tax returns and payments. These private delivery
services include only the following.
Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2Day, FedEx International
Priority, and FedEx International First.
United Parcel Service (UPS): UPS Next Day Air, UPS Next
Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS
Worldwide Express Plus, and UPS Worldwide Express.

Taxable Gross Weight

The taxable gross weight of a vehicle (other than a bus) is the
total of:
1. The actual unloaded weight of the vehicle fully
equipped for service,
2. The actual unloaded weight of any trailers or
semitrailers fully equipped for service customarily used in
combination with the vehicle, and
3. The weight of the maximum load customarily carried
on the vehicle and on any trailers or semitrailers customarily
used in combination with the vehicle.

The private delivery service can tell you how to get written
proof of the mailing date.

!

CAUTION

Private delivery services cannot deliver items to P.O.
boxes. You must use the U.S. Postal Service to mail
any item to an IRS P.O. box address.

Actual unloaded weight of a vehicle is the empty (tare)
weight of the vehicle.

Form 2290 Call Site

You can get immediate help with your Form 2290 questions
by calling the Form 2290 call site. The hours of operation are
Monday – Friday, 8:00 a.m. to 6:00 p.m., eastern time.
IF you are calling from:

THEN use this number:

The United States

866-699-4096 (toll free)

Canada or Mexico

859-669-5733 (not toll free)

A trailer or semitrailer is treated as customarily used in
connection with a vehicle if the vehicle is equipped to tow the
trailer or semitrailer.
Fully equipped for service includes the body (whether
or not designed for transporting cargo, such as a concrete
mixer); all accessories; all equipment attached to or carried
on the vehicle for use in its operation or maintenance; and a
full supply of fuel, oil, and water. The term does not include
the driver; any equipment (not including the body) mounted
on, or attached to, the vehicle, for use in handling, protecting,
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or preserving cargo; or any special equipment (such as an air
compressor, crane, or specialized oilfield equipment).

Amended return. Check the Amended Return box only if
reporting (a) additional tax from an increase in taxable gross
vehicle weight or (b) suspended vehicles exceeding the
mileage use limit. Do not check the box for any other reason.
For more information, see Line 3, or Suspended vehicles
exceeding the mileage use limit, later.

Buses
The taxable gross weight of a bus is its actual unloaded
weight fully equipped for service plus 150 pounds for each
seat provided for passengers and driver.

VIN correction. Check the VIN Correction box if you are
correcting a VIN listed on a previously filed Schedule 1. Do
not check this box for any other reason.

Determining Taxable Gross Weight

!

CAUTION

Part I. Figuring the Tax

The weight declared for registering a vehicle in a
state may affect the taxable gross weight used to
figure the tax.

Line 1

For used vehicles purchased from a private seller during the
period, see Used vehicles below.

State registration by specific gross weight. If the vehicle
is registered in any state that requires a declaration of gross
weight in a specific amount, including proportional or
prorated registration or payment of any other fees or taxes,
then the vehicle's taxable gross weight must be no less than
the highest gross weight declared for the vehicle in any state.
If the vehicle is a tractor-trailer or truck-trailer combination,
the taxable gross weight must be no less than the highest
combined gross weight declared.

Line 2

To figure the tax on line 2, complete the Tax Computation on
Form 2290, page 2. Do not use line 2 to report additional tax
from an increase in taxable gross weight. Instead, report the
additional tax on line 3.
Column 1—Annual tax. Use the tax amounts listed in
column 1(a) for a vehicle used during July.
Logging vehicles. Use the tax amounts listed in column
1(b) for logging vehicles used in July. For more information
on these vehicles, see Logging vehicles under Who Must
File, earlier.

State registration by gross weight category. If the
vehicle is registered in any state that requires vehicles to be
registered on the basis of gross weight, and the vehicle is not
registered in any state that requires a declaration of specific
gross weight, then the vehicle's taxable gross weight must
fall within the highest gross weight category for which the
vehicle is registered in that state.

Column 2—Partial­period tax. For used vehicles
purchased from a private seller during the period, see Used
vehicles next. For all other vehicles, if the vehicle is first used
after July, the tax is based on the number of months
remaining in the period. See Table I, later, for the
partial-period tax table. Enter the tax in column 2(a) for the
applicable category.
Used vehicles. If you acquire and register or are required
to register a used taxable vehicle in your name during the tax
period, you must keep as part of your records proof showing
whether there was a use of the vehicle or a suspension of the
tax during the period before the vehicle was registered in
your name. The evidence may be a written statement signed
and dated by the person (or dealer) from whom you
purchased the vehicle.
If there is an unpaid tax liability for the months before you
acquire and use the vehicle during the tax period, you are
liable for the total tax for the entire period, to the extent not
paid. In that case, you must file Form 2290 and pay the tax by
the last day of the month after the month notification is
received from the IRS that the tax has not been paid in full.
New tax computation for privately purchased used
vehicles and required claim information for privately
sold used vehicles.
1. For vehicles purchased from a seller who has paid the
tax for the current period: If a vehicle is purchased on or after
July 1, 2015, but before June 1, and the buyer's first use
(such as driving it from the purchase location to the buyer's
home or business location) is in the month of sale, the
buyer's total tax for the tax period does not include the tax for
the month of sale.
Note. The due date of Form 2290 does not change. The
buyer should enter the month after the sale on Form 2290,
line 1 (Example: November 2015 is entered as "201511").
2. If a vehicle is sold, the name and address of the
purchaser (along with previously required information) must

State registration by actual unloaded weight. If the
vehicle is registered only in a state or states that base
registration on actual unloaded weight, then the taxable
gross weight is the total of the three items listed under
Taxable Gross Weight, earlier.
Special permits. In determining a vehicle's taxable gross
weight, do not consider weights declared to obtain special
temporary travel permits. These are permits that allow a
vehicle to operate:
1. In a state in which it is not registered,
2. At more than a state's maximum weight limit, or
3. At more than the weight at which it is registered in the
state.
However, special temporary travel permits do not include
permits that are issued for your vehicle if the total amount of
time covered by those permits is more than 60 days or (if
issued on a monthly basis) more than 2 months during a
taxable year.

Name and Address

Enter your name and address. Include the suite, room, or
other unit number after the street address. If your address
has changed, check the Address change box on Form 2290.
P.O. box. If the post office does not deliver mail to the street
address and you have a P.O. box, show the box number
instead of the street address.
Canadian or Mexican address. Follow the country's
practice for entering the postal code. Do not abbreviate the
country name.
Final return. If you no longer have vehicles to report, file a
final return. Check the Final Return box on Form 2290, sign
the return, and mail it to the IRS.
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write the month the taxable gross weight increased. File
Form 2290 and Schedule 1 by the last day of the month
following the month in which the taxable gross weight
increased.

be included with the seller's claim for a credit or refund of tax
paid for the remaining months of the current period.
For vehicle purchases from a seller who has paid the
tax for the current period: Buyer's tax computation for a
used vehicle privately purchased on or after July 1,
2015, but before June 1, 2016, when the buyer's first
use is in the month of sale. The tax on the buyer's use of a
vehicle after the purchase is prorated by multiplying a full tax
period's tax by a fraction.
1. The numerator is the number of months in the period
from the first day of the month after the month of sale through
the end of the tax period.
2. The denominator is the number of months in the entire
tax period.

Figure the additional tax using the following worksheet.
Attach a copy of the worksheet for each vehicle.
1.

Enter the month the taxable gross weight increased.
Enter the month here and in the space next to the
Amended Return box on Form 2290, page 1 . . . .
From Form 2290, page 2, determine the new taxable
gross weight category. Next, go to the Partial-Period
Tax Tables, later. Find the month entered on line 1
above. Read down the column to the new category;
this is the new tax. Enter the amount here . . . . .
On the Partial-Period Tax Tables, later, find the tax
under that month for the previous category reported.
Enter the amount here . . . . . . . . . . . . . . . . . .
Additional tax. Subtract line 3 from line 2. Enter the
additional tax here and on Form 2290, line 3 . . . .

2.

3.

The buyer must do the following.
Determine that the seller has paid the tax for the current
period (get a copy of the seller's stamped Schedule 1).
Enter the month after the sale on line 1.
Enter the prorated tax on line 2.

4.

Example. On July 2, 2015, Linda paid the full tax period
tax of $550 for the use of her 80,000-pound taxable gross
weight vehicle. John purchased the used truck from Linda on
September 8, 2015, and drove it on the public highway from
Linda's home to his own home the next day. Linda, the seller,
can claim a credit or refund of the tax she paid for the 9
months after the sale. Because of that, and that John's first
taxable use was to drive the truck to his home in the month of
sale (September), his prorated tax is figured from the first day
of the next month (October), through the end of the taxable
period, June 30, 2016. The due date of John's Form 2290
does not change, so he must file by October 31, 2015.

$
$
$

If the increase in taxable gross weight occurs in July
after you have filed your return, use the amounts on
CAUTION
Form 2290, page 2, for the new category instead of
the partial-period tax tables.

!

Line 5

Complete line 5 only if you are claiming a credit for tax paid
on a vehicle that was either:
Sold,
Destroyed (so damaged by accident or other casualty it is
not economical to rebuild it) or stolen before June 1 and not
used during the remainder of the period, or
Used during the prior period 5,000 miles or less (7,500
miles or less for agricultural vehicles).

Full tax period tax: $550
Numerator: 9 (number of months from October through June)
Denominator: 12 (full 12-month tax period, July through
June)
Prorated tax: 9/12 of $550 = $412.50
John should enter "201510" on line 1.
Logging vehicles. For logging vehicles, see Table II,
later, for the partial-period tax table. Enter the tax in column
2(b) for the applicable category.

A credit, lower tax, exemption, or refund is not allowed for
an occasional light or decreased load or a discontinued or
changed use of the vehicle.
The amount claimed on line 5 cannot exceed the tax
reported on line 4. Any excess credit must be claimed as a
refund using Form 8849, Claim for Refund of Excise Taxes,
and Schedule 6 (Form 8849), Other Claims. Also use
Schedule 6 (Form 8849) to make a claim for an overpayment
due to a mistake in tax liability previously reported on Form
2290. See When to make a claim below.

Column 3—Number of vehicles. Enter the number of
vehicles for categories A–V in the applicable column. Add the
number of vehicles in columns (3a) and (3b), categories A–V,
and enter the combined number on the total line in column 3.
For category W, enter the number of suspended vehicles in
the applicable column.

Information to be submitted. On a separate sheet of
paper, provide an explanation detailing the facts for each
credit.
For vehicles destroyed, stolen, or sold include the
following.
1. The VIN;
2. The taxable gross weight category;
3. The date of destruction, theft, or sale;
4. A copy of the worksheet under Figuring the credit
below; and
5. If the vehicle was sold on or after July 1, 2015, the
name and address of the purchaser of the vehicle.

Column 4—Amount of tax. Multiply the applicable tax
amount times the number of vehicles. Add all amounts in a
category and enter the result in column 4. Then, add the tax
amounts in column 4 for categories A–V, and enter the total
tax amount.

Line 3

Complete line 3 only if the taxable gross weight of a vehicle
increases during the period and the vehicle falls in a new
category. For instance, an increase in maximum load
customarily carried may change the taxable gross weight.
Report the additional tax for the remainder of the period
on Form 2290, line 3. Do not report any tax on line 2 unless
other taxable vehicles are being reported in addition to the
vehicle(s) with the increased taxable gross weight. Check the
Amended Return box and to the right of “Amended Return”

.

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!

Line 9

Your claim for credit may be disallowed if you do not
provide all of the required information.

If in the prior period, Form 2290, line 7, was completed and
the tax-suspended vehicles were sold or otherwise
transferred, complete line 9.

CAUTION

Figuring the credit. Figure the number of months of use
and find the taxable gross weight category of the vehicle
before you complete the worksheet below. To figure the
number of months of use, start counting from the first day of
the month in the period in which the vehicle was first used to
the last day of the month in which it was destroyed, stolen, or
sold. Find the number of months of use in the Partial-Period
Tax Tables, later (the number of months is shown in
parentheses at the top of the table next to each month).
1. For the vehicle that was destroyed, stolen, or sold,
enter the tax previously reported on Form 2290,
line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Partial­period tax. On the Partial-Period Tax
Tables, later, find where the taxable gross weight
category and months of use meet and enter the tax
here . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Credit. Subtract line 2 from line 1. Enter here and on
Form 2290, line 5 . . . . . . . . . . . . . . . . . . . . .

Sales. If you sell a vehicle while under suspension, a
statement must be given to the buyer and must show the
seller's name, address, and EIN; VIN; date of the sale;
odometer reading at the beginning of the period; odometer
reading at the time of sale; and the buyer's name, address,
and EIN. The buyer must attach this statement to Form 2290
and file the return by the date shown in the table under When
to File, earlier.
If, after the sale, the use of the vehicle exceeds the
mileage use limit (including the highway mileage recorded on
the vehicle by the former owner) for the period, and the
former owner has provided the required statement, the new
owner is liable for the tax on the vehicle. If the former owner
has not furnished the required statement to the new owner,
the former owner is also liable for the tax for that period. See
Suspended vehicles exceeding the mileage use limit below.
Also see Used vehicles, earlier.

$

$
$

Suspended vehicles exceeding the mileage use limit.
Once a suspended vehicle exceeds the mileage use limit, the
tax becomes due. Mileage use limit means the use of a
vehicle on public highways 5,000 miles or less (7,500 miles
or less for agricultural vehicles). The mileage use limit applies
to the total mileage a vehicle is used during a period,
regardless of the number of owners.
Figure the tax on Form 2290, page 2, based on the month
the vehicle was first used in the period. Report the tax on
Form 2290, line 2. Check the Amended Return box on
page 1 and to the right of “Amended Return” write the month
in which the mileage use limit was exceeded. Do not
complete Form 2290, Part II. File the amended Form 2290
and Schedule 1 by the last day of the month following the
month in which the mileage use limit was exceeded.

The credit for each vehicle must be calculated separately.
Vehicle used less than the mileage use limit. If the tax
has been paid for a period on a vehicle that is used 5,000
miles or less (7,500 miles or less for agricultural vehicles),
the person who paid the tax may make a claim for the credit.
When to make a claim. For a vehicle that was destroyed,
stolen, or sold before June 1, a credit for tax paid can be
claimed on the next Form 2290 filed or a refund of tax paid
can be claimed on Form 8849.
For a vehicle that was used 5,000 miles or less (7,500
miles or less for agricultural vehicles) during the period, a
credit for tax paid can be claimed on the first Form 2290 filed
for the next period. Likewise, a refund for tax paid cannot be
claimed on Form 8849 until the end of the Form 2290 tax
period. For example, if the tax was paid for the period July 1,
2015, through June 30, 2016, for a vehicle used 5,000 miles
or less during the period, a credit on Form 2290 (or refund on
Form 8849) cannot be claimed until after June 30, 2016.

Agricultural vehicles. An agricultural vehicle is any
highway motor vehicle that is:
1. Used (or expected to be used) primarily for farming
purposes, and
2. Registered (under state laws) as a highway motor
vehicle used for farming purposes for the entire period. A
special tag or license plate identifying the vehicle as used for
farming is not required for it to be considered an agricultural
vehicle.

Part II. Statement in Support of
Suspension
Line 7

A vehicle is used primarily for farming purposes if more
than half of the vehicle's use (based on mileage) during the
period is for farming purposes (defined below).
Do not take into account the number of miles the vehicle is
used on the farm when determining if the 7,500-mile limit on
the public highways has been exceeded. Keep accurate
records of the miles that a vehicle is used on a farm.
Farming purposes means the transporting of any farm
commodity to or from a farm, or the use directly in agricultural
production.
Farm commodity means any agricultural or horticultural
commodity, feed, seed, fertilizer, livestock, bees, poultry,
fur-bearing animals, or wildlife. A farm commodity does not
include a commodity that has been changed by a processing
operation from its raw or natural state.

Complete line 7 to suspend the tax on vehicles expected to
be used less than the mileage use limit during a period.
You must also:
List the vehicles on which the tax is suspended in
Schedule 1. See Schedule 1 (Form 2290), later, and
You must also count the number of tax-suspended
vehicles (designated by Category “W”) listed in Schedule 1,
Part I, and enter the number on Schedule 1, Part II, line b.

Line 8

If any of the vehicles listed as suspended in the prior period
exceeded the mileage use limit, check the box on line 8a and
list the vehicle identification numbers for those vehicles on
line 8b. Attach a separate sheet if needed.

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Example. Juice extracted from fruits or vegetables is not
a farm commodity for purposes of the suspension of tax on
agricultural vehicles.
A vehicle is considered used for farming purposes if it
is used in an activity that contributes in any way to the
conduct of a farm. Activities that qualify include clearing land,
repairing fences and farm buildings, building terraces or
irrigation ditches, cleaning tools or farm machinery, and
painting. But a vehicle will not be considered used for farming
purposes if used in connection with operations such as
canning, freezing, packaging, or other processing operations.

Schedule 1 (Form 2290)

Complete and file both copies of Schedule 1. The second
copy will be stamped and returned to you for use as proof of
payment. Your return may be rejected if Schedule 1 is not
attached to Form 2290.
E-file. If Form 2290 is filed electronically, a copy of
Schedule 1 with an IRS watermark will be sent to the ERO,
transmitter, and/or ISP electronically. Ask the ERO,
transmitter, and/or ISP for the original electronic copy of
Schedule 1.

How To Pay The Tax

Note. If you want a copy of a prior-period Schedule 1
returned, you must send a written request to:

There are three methods to pay the tax.
Electronic funds withdrawal (direct debit) if filing
electronically.
Electronic Federal Tax Payment System (EFTPS).
Check or money order using the payment voucher.

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031
Name and address. Enter your name and address on
Schedule 1 exactly as shown on Form 2290. See Name and
Address, earlier.

You must pay the tax in full with your Form 2290.
Electronic funds withdrawal (direct debit). If you are
filing Form 2290 electronically, you can authorize a direct
debit to make your payment. For more information on e-file,
visit the IRS website at www.irs.gov/efile.

Part I. Enter by category the VIN of each vehicle for which
you are reporting tax. Failure to include the full VIN may
prevent you from registering your vehicle with the state.

EFTPS. Using EFTPS is voluntary, but you must enroll in
EFTPS before you can use it. To get more information or to
enroll in EFTPS, visit the EFTPS website at www.eftps.gov or
call 1-800-555-4477 (24 hours a day, 7 days a week).
If you make your payment using EFTPS, do not include
the payment voucher. If filing a paper Form 2290, mail Form
2290 to:

Part II. Complete as follows:
Enter on line a the total vehicles reported on Form 2290,
page 2.
Enter on line b the total number of taxable vehicles on
which the tax is suspended, reported on Form 2290, page 2,
column (3), category W.
Enter on line c the total number of taxable vehicles
(subtract line b from line a).

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031

Proof of payment for state registration and entry into
the United States. Generally, states will require verification
of payment of the tax for any taxable vehicle before they will
register the vehicle. Use the stamped copy of Schedule 1 as
proof of payment when registering vehicles with the state.
U.S. Customs also requires this proof of payment for
entering a Canadian or Mexican vehicle into the United
States.
If you do not have the stamped copy, you may use a
photocopy of Schedule 1 and both sides of your canceled
check as proof of payment.

Paying on time. For EFTPS payments to be on time, you
must initiate the transaction at least 1 business day before
the date the payment is due.
Check or money order. If you use this method, you must
also complete the payment voucher. See Payment voucher
below.
Do not send cash. Make your check or money order
payable to “United States Treasury.” Write your name,
address, EIN, “Form 2290,” and the date (as entered in Box
3) on your payment.
Detach the voucher and send it with the Form 2290, both
copies of Schedule 1, and your payment. If you filed
electronically, do not send Form 2290 and Schedule 1 with
the payment voucher. See Where To File, earlier.
Do not staple your payment to the voucher or Form 2290.
Payment voucher. Complete Form 2290-V, Payment
Voucher. If you have your Form 2290 prepared by a third
party, provide this payment voucher to the return preparer.

Note. If the state receives your application for registration of
your highway motor vehicle during the months of July,
August or September, you may provide the immediately
previous taxable period's approved Schedule 1 that was
returned to you by the IRS, as proof of payment. Remember
to file Form 2290 for the current period by the due date of the
return. See Regulation section 41.6001-2(b)(4).
No proof of payment is required for a newly purchased
vehicle, if you present the state a copy of the bill of sale
showing that the vehicle was purchased within the last 60
days. However, you must file a return and pay any tax due.
See When to File, earlier.

Box 1. Enter your EIN. If you do not have an EIN, see
Employer Identification Number (EIN), earlier.
Box 2. Enter the amount you are paying with Form 2290.

A limited number of states have agreed to participate in an
alternate proof of payment program with the IRS. In those
states, the Department of Motor Vehicles (DMV) may forward
your return to the IRS, if certain requirements are met. If you
give your Form 2290 (with voucher and payment) to your
DMV to be forwarded to the IRS, no further proof of payment

Box 3. Enter the same date that you entered on Form 2290,
Part I, line 1.
Box 4. Enter your name and address exactly as shown on
Form 2290. Print your name clearly.
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the IRS. If you are a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided. Include
your complete address. If you work for a firm, you also must
enter the firm’s name and the EIN of the firm. However, you
cannot use the PTIN of the tax preparation firm in place of
your PTIN. You can apply for a PTIN online or by filing Form
W-12, IRS Paid Preparer Tax Identification Number (PTIN)
Application and Renewal. For more information about
applying for a PTIN online, visit the IRS website at
www.irs.gov/ptin.

is needed to register your vehicle. Contact your local DMV to
see if your state participates in this program.
If you give the DMV your Form 2290 to forward, your
return is not considered filed until the IRS receives it. You are
responsible for any penalties or interest if the return is filed
late or lost by the DMV.

Schedule 1 (Form 2290), Consent to Disclosure
of Tax Information

Recordkeeping

The IRS will share information reported on Form 2290 and
Schedule 1. The information shared includes the VINs for all
vehicles reported on Schedule 1 and verification that you
paid the tax reported on Form 2290, line 6. This information
will be shared with the Department of Transportation, U.S.
Customs and Border Protection, and state DMVs. The IRS
needs your consent to release this information. If you agree
to have the information released, please sign and date the
consent.

Keep records for all taxable highway vehicles registered in
your name for at least 3 years after the date the tax is due or
paid, whichever is later. They must be available at all times
for inspection by the IRS. Also keep copies of all returns and
schedules you have filed. Keep your records even if a vehicle
is registered in your name for only a portion of a period. If the
tax is suspended on a highway motor vehicle for a period
because its use on public highways during the period did not
exceed 5,000 miles (7,500 miles for agricultural vehicles), the
registrant must keep the records at least 3 years after the end
of the period to which the suspension applies.

Third Party Designee

If you want to allow an employee of your business, a return
preparer, or other third party to discuss your Form 2290 with
the IRS, check the “Yes” box in the Third Party Designee
section of Form 2290. Also, enter the designee's name,
phone number, and any five digits that person chooses as his
or her personal identification number (PIN). The authorization
applies only to the tax return on which it appears.

Records for each vehicle should show all of the following
information.
1. A detailed description of the vehicle, including the VIN.
2. The weight of loads carried by the vehicle in the same
form as required by any state in which the vehicle is
registered or required to be registered.
3. The date you acquired the vehicle and the name and
address of the person from whom you acquired it.
4. The first month of each period in which a taxable use
occurred and any prior month in which the vehicle was used
in the period while registered in your name, with proof that
the prior use was not a taxable use.
5. The date the vehicle was sold or transferred and the
name and address of the purchaser or transferee. If it was
not sold, the records must show how and when you disposed
of it.
6. If the tax is suspended for a vehicle, keep a record of
actual highway mileage. For an agricultural vehicle, keep
accurate records of the number of miles it is driven on a farm.
See Part II. Statement in Support of Suspension, earlier.

By checking the “Yes” box, you are authorizing the IRS to
speak with the designee to answer any questions relating to
the information reported on Form 2290. You are also
authorizing the designee to:
Exchange information concerning Form 2290 with the IRS,
and
Request and receive written tax return information relating
to Form 2290, including copies of notices, correspondence,
and account transcripts.
You are not authorizing the designee to bind you to
anything (including additional tax liability) or otherwise
represent you before the IRS. If you want to expand the
designee's authority, see Pub. 947, Practice Before the IRS
and Power of Attorney.
The authorization will automatically expire 1 year from the
due date (without regard to extensions) for filing your Form
2290. If you or your designee wants to revoke this
authorization, send a written statement of revocation to:

How To Get Tax Help

Do you need help with a tax issue or preparing your tax
return, or do you need a free publication or form?

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

Preparing and filing your tax return. Find free options to
prepare and file your return on IRS.gov or in your local
community if you qualify.
Go to IRS.gov and click on the Filing tab to see your
options.
Enter“ Free File” in the search box to use brand name
software to prepare and e-file your federal tax return for free.
Enter “VITA” in the search box, download the free IRS2Go
app, or call 1-800-906-9887 to find the nearest Volunteer
Income Tax Assistance or Tax Counseling for the Elderly
(TCE) location for free tax preparation.
Enter “TCE” in the search box, download the free IRS2Go
app, or call 1-888-227-7669 to find the nearest Tax
Counseling for the Elderly location for free tax preparation.
The Volunteer Income Tax Assistance (VITA) program
offers free tax help to people who generally make $53,000 or

See Pub. 947 for more information.

Signature

Sign the return. Returns filed without a signature will be sent
back to you for signing. An unsigned return is not considered
filed.

Paid Preparer Use Only

A paid preparer must sign Form 2290 and provide the
information in the Paid Preparer Use Only section at the end
of the form if the preparer was paid to prepare the form and is
not an employee of the filing entity. The preparer must give
you a copy of the form in addition to the copy to be filed with
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less, persons with disabilities, the elderly, and
limited-English-speaking taxpayers who need help preparing
their own tax returns. The Tax Counseling for the Elderly
(TCE) program offers free tax help for all taxpayers,
particularly those who are 60 years of age and older. TCE
volunteers specialize in answering questions about pensions
and retirement-related issues unique to seniors.

The Electronic Filing PIN Request helps to verify your
identity when you do not have your prior year AGI or prior
year self-selected PIN available.
Checking on the status of a refund.
Go to IRS.gov/refunds.
Download the free IRS2Go app to your smart phone and
use it to check your refund status.
Call the automated refund hotline at 1-800-829-1954.

Getting answers to your tax law questions. IRS.gov and
IRS2Go are ready when you are—24 hours a day, 7 days a
week.
Enter “ITA” in the search box on IRS.gov for the Interactive
Tax Assistant, a tool that will ask you questions on a number
of tax law topics and provide answers. You can print the
entire interview and the final response.
Enter “Tax Map” or “Tax Trails” in the search box for
detailed information by tax topic.
Enter “Pub 17” in the search box to get Pub. 17, Your
Federal Income Tax for Individuals, which features details on
tax-saving opportunities, 2014 tax changes, and thousands
of interactive links to help you find answers to your questions.
Call TeleTax at 1-800-829-4477 for recorded information
on a variety of tax topics.
Access tax law information in your electronic filing
software.
Go to IRS.gov and click on the Help & Resources tab for
more information.

Understanding identity theft issues.
Go to IRS.gov/uac/Identity-Protection for information and
videos.
Contact the Identity Protection Specialized Unit at
1-800-908-4490 if you believe you are at risk due to a lost or
stolen purse or wallet, questionable credit card activity or
credit report, etc.
Making a tax payment. You can make electronic payments
online, by phone, or from a mobile device. Paying
electronically is safe and secure. The IRS uses the latest
encryption technology and does not store banking
information. It’s easy and secure and much quicker than
mailing in a check or money order. Go to IRS.gov and click
on the Payments tab or the Pay Your Tax Bill icon to make a
payment using the following options.
Direct Pay (only if you are an individual who has a
checking or savings account).
Debit or credit card.
Electronic Federal Tax Payment System.
Check or money order

Tax forms and publications. You can download or print all
of the forms and publications you may need on IRS.gov/
formspubs. Otherwise, you can:
Go to IRS.gov/formspubs to place an order and have
forms mailed to you, or
Call 1-800-829-3676 to order current-year forms,
instructions, publications, and prior-year forms and
instructions (limited to 5 years).
You should receive your order within 10 business days.

Checking the status of an amended return. Go to
IRS.gov and click on the Tools tab and then Where’s My
Amended Return?
Understanding an IRS notice or letter.
Enter“ Understanding your notice” in the search box on
IRS.gov to find additional information about your IRS notice
or letter.

Where to file your tax return.
There are many ways to file your return electronically. It’s
safe, quick and easy. See “Preparing and filing your tax
return”, earlier, for more information.
See your tax return instructions to determine where to mail
your completed paper tax return.

Watching IRS videos. The IRS Video portal IRSvideos.gov
contains video and audio presentations on topics of interest
to individuals, small businesses, and tax professionals. You’ll
find video clips of tax topics, archived versions of live panel
discussions and Webinars, and audio archives of tax
practitioner phone forums.

Getting a transcript or copy of a return.
Go to IRS.gov and click on “Get Transcript of Your Tax
Records” under “Tools.”
Download the free IRS2Go app to your smart phone and
use it to order transcripts of your tax returns or tax account.
Call the transcript toll-free line at 1-800-908-9946.
Mail Form 4506-T or Form 4506T-EZ (both available on
IRS.gov).

Visiting the IRS. Locate the nearest Taxpayer Assistance
Center using the Office Locator tool on IRS.gov. Enter “office
locator” in the search box. Or choose the “Contact Us” option
on the IRS2Go app and search “Local Offices”. Before you
visit, use the Locator tool to check hours and services
available.
Getting tax information in other languages. For
taxpayers whose native language is not English, we have the
following resources available.
1. Taxpayers can find information on IRS.gov in the
following languages.
a. Spanish
b. Chinese
c. Vietnamese
d. Korean
e. Russian
2. The IRS Taxpayer Assistance Centers provide
over-the-phone interpreter service in over 170 languages,
and the service is available free to taxpayers.

Using online tools to help prepare your return. Go to
IRS.gov and click on the Tools bar to use these and other
self-service options.
The Earned Income Tax Credit Assistant determines if you
are eligible for the EIC.
The First Time Homebuyer Credit Account Look-up tool
provides information on your repayments and account
balance.
The Alternative Minimum Tax (AMT) Assistant determines
whether you may be subject to AMT.
The Online EIN Application helps you get an Employer
Identification Number.

­10­

Instructions for Form 2290 (Rev. 07­2014)

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The Taxpayer Advocate Service Is Here To Help
You

Revenue laws of the United States. Section 4481 requires
that the use of certain types of highway motor vehicles be
taxed. Form 2290 is used to determine the amount of tax you
owe. Sections 6011 and 6109 require you to provide the
requested information, including your identifying number.
Routine uses of this information include giving it to the
Department of Justice for civil and criminal litigation, and
cities, states, and the District of Columbia for use in
administering their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal
and state agencies to enforce federal nontax criminal laws, or
to federal law enforcement and intelligence agencies to
combat terrorism. Failure to provide this information in a
timely manner, or providing false information, may subject
you to penalties.

What is the Taxpayer Advocate Service? The Taxpayer
Advocate Service (TAS) is an independent organization
within the Internal Revenue Service that helps taxpayers and
protects taxpayer rights. Our job is to ensure that every
taxpayer is treated fairly and that you know and understand
your rights under the Taxpayer Bill of Rights.
w
What Can the Taxpayer Advocate Service Do For You?
We can help you resolve problems that you can’t resolve with
the IRS. And our service is free. If you qualify for our
assistance, you will be assigned to one advocate who will
work with you throughout the process and will do everything
possible to resolve your issue. TAS can help you if:
Your problem is causing financial difficulty for you, your
family, or your business,
You face (or your business is facing) an immediate threat
of adverse action, or
You’ve tried repeatedly to contact the IRS but no one has
responded, or the IRS hasn’t responded by the date
promised.

You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any internal revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.

How Can You Reach Us? We have offices in every state,
the District of Columbia, and Puerto Rico. Your local
advocate’s number is in your local directory and at
taxpayeradvocate.irs.gov. You can also call us at
1-877-777-4778.

The time needed to complete and file Form 2290 and
Schedule 1 will vary depending on individual circumstances.
The estimated average time is: Recordkeeping, 41 hr., 22
min.; Learning about the law or the form, 24 min.;
Preparing, copying, assembling, and sending the form
to the IRS, 1 hr., 5 min.

How Can You Learn About Your Taxpayer Rights? The
Taxpayer Bill of Rights describes ten basic rights that all
taxpayers have when dealing with the IRS. Our Tax Toolkit at
taxpayeradvocate.irs.gov can help you understand what
these rights mean to you and how they apply. These are
your rights. Know them. Use them.

We welcome your comments and suggestions. You can
send us comments from www.irs.gov/formspubs/. Click on
“More Information” and then on “Give us feedback.” You can
also write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

How Else Does the Taxpayer Advocate Service Help
Taxpayers? TAS works to resolve large-scale problems that
affect many taxpayers. If you know of one of these broad
issues, please report it to us at irs.gov/sams.

Do not send Form 2290 to this address. Instead, see Where
To File, earlier.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) serve individuals
whose income is below a certain level and need to resolve
tax problems such as audits, appeals, and tax collection
disputes. Some clinics can provide information about
taxpayer rights and responsibilities in different languages for
individuals who speak English as a second language. To find
a clinic near you, visit irs.gov/litc or see IRS Publication 4134,
Low Income Taxpayer Clinic List.

We respond to many letters by telephone. Therefore, it
would be helpful if you would include your daytime phone
number, including the area code, in your correspondence.
Although we cannot respond individually to each comment
received, we do appreciate your feedback and will consider
your comments as we revise our tax products.

Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on this form to carry out the Internal

Instructions for Form 2290 (Rev. 07­2014)

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Partial­Period Tax Tables (for vehicles first used after July of the period)
• Find the category line for the vehicle in Table I or Table II. The categories are listed in the Tax Computation table on Form
2290, page 2.
• Find the month the vehicle was first used on public highways.
• Read down the column. The amount where the category line and the month column meet is the tax due.
• Enter the amount on Form 2290, page 2, column 2.
Table I
CATEGORY
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
Table II
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V

Vehicles Except Logging (enter in column 2(a))
AUG (11)

SEP (10)

OCT (9)

NOV (8)

DEC (7)

JAN (6)

FEB (5)

MAR (4)

APR (3)

MAY (2)

JUNE (1)

$ 91.67
111.83
132.00
152.17
172.33
192.50
212.67
232.83
253.00
273.17
293.33
313.50
333.67
353.83
374.00
394.17
414.33
434.50
454.67
474.83
495.00
504.17

$ 83.33
101.67
120.00
138.33
156.67
175.00
193.33
211.67
230.00
248.33
266.67
285.00
303.33
321.67
340.00
358.33
376.67
395.00
413.33
431.67
450.00
458.33

$ 75.00
91.50
108.00
124.50
141.00
157.50
174.00
190.50
207.00
223.50
240.00
256.50
273.00
289.50
306.00
322.50
339.00
355.50
372.00
388.50
405.00
412.50

$ 66.67
81.33
96.00
110.67
125.33
140.00
154.67
169.33
184.00
198.67
213.33
228.00
242.67
257.33
272.00
286.67
301.33
316.00
330.67
345.33
360.00
366.67

$ 58.33
71.17
84.00
96.83
109.67
122.50
135.33
148.17
161.00
173.83
186.67
199.50
212.33
225.17
238.00
250.83
263.67
276.50
289.33
302.17
315.00
320.83

$ 50.00
61.00
72.00
83.00
94.00
105.00
116.00
127.00
138.00
149.00
160.00
171.00
182.00
193.00
204.00
215.00
226.00
237.00
248.00
259.00
270.00
275.00

$ 41.67
50.83
60.00
69.17
78.33
87.50
96.67
105.83
115.00
124.17
133.33
142.50
151.67
160.83
170.00
179.17
188.33
197.50
206.67
215.83
225.00
229.17

$ 33.33
40.67
48.00
55.33
62.67
70.00
77.33
84.67
92.00
99.33
106.67
114.00
121.33
128.67
136.00
143.33
150.67
158.00
165.33
172.67
180.00
183.33

$ 25.00
30.50
36.00
41.50
47.00
52.50
58.00
63.50
69.00
74.50
80.00
85.50
91.00
96.50
102.00
107.50
113.00
118.50
124.00
129.50
135.00
137.50

$ 16.67
20.33
24.00
27.67
31.33
35.00
38.67
42.33
46.00
49.67
53.33
57.00
60.67
64.33
68.00
71.67
75.33
79.00
82.67
86.33
90.00
91.67

$ 8.33
10.17
12.00
13.83
15.67
17.50
19.33
21.17
23.00
24.83
26.67
28.50
30.33
32.17
34.00
35.83
37.67
39.50
41.33
43.17
45.00
45.83

$ 50.00
60.99
72.00
83.00
93.99
105.00
116.00
126.99
138.00
149.00
159.99
171.00
182.00
192.99
204.00
215.00
225.99
237.00
248.00
258.99
270.00
275.00

$ 43.74
53.37
63.00
72.62
82.25
91.87
101.49
111.12
120.75
130.37
140.00
149.62
159.24
168.87
178.50
188.12
197.75
207.37
216.99
226.62
236.25
240.62

$ 37.50
45.75
54.00
62.25
70.50
78.75
87.00
95.25
103.50
111.75
120.00
128.25
136.50
144.75
153.00
161.25
169.50
177.75
186.00
194.25
202.50
206.25

$ 31.25
38.12
45.00
51.87
58.74
65.62
72.50
79.37
86.25
93.12
99.99
106.87
113.75
120.62
127.50
134.37
141.24
148.12
155.00
161.87
168.75
171.87

$24.99
30.50
36.00
41.49
47.00
52.50
57.99
63.50
69.00
74.49
80.00
85.50
90.99
96.50
102.00
107.49
113.00
118.50
123.99
129.50
135.00
137.49

$ 18.75
22.87
27.00
31.12
35.25
39.37
43.50
47.62
51.75
55.87
60.00
64.12
68.25
72.37
76.50
80.62
84.75
88.87
93.00
97.12
101.25
103.12

$ 12.50
15.24
18.00
20.75
23.49
26.25
29.00
31.74
34.50
37.25
39.99
42.75
45.50
48.24
51.00
53.75
56.49
59.25
62.00
64.74
67.50
68.75

$6.24
7.62
9.00
10.37
11.75
13.12
14.49
15.87
17.25
18.62
20.00
21.37
22.74
24.12
25.50
26.87
28.25
29.62
30.99
32.37
33.75
34.37

Logging Vehicles (enter in column 2(b))
$ 68.75
83.87
99.00
114.12
129.24
144.37
159.50
174.62
189.75
204.87
219.99
235.12
250.25
265.37
280.50
295.62
310.74
325.87
341.00
356.12
371.25
378.12

$ 62.49
76.25
90.00
103.74
117.50
131.25
144.99
158.75
172.50
186.24
200.00
213.75
227.49
241.25
255.00
268.74
282.50
296.25
309.99
323.75
337.50
343.74

$ 56.25
68.62
81.00
93.37
105.75
118.12
130.50
142.87
155.25
167.62
180.00
192.37
204.75
217.12
229.50
241.87
254.25
266.62
279.00
291.37
303.75
309.37

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